Secondly, the expression of transitional measures for specific industries means that new and old real estate projects will have transitional policies after the reform of the camp. In fact, some industries that were previously included in the camp reform also have transitional policies, such as giving relevant measures to the equipment purchased by the financial leasing industry before the camp reform to ensure that the industry tax burden will not increase significantly.
Finally, it is reiterated that the tax burden of all industries will only decrease rather than increase. In the past, there was an increase and decrease in industry tax burden, but this time the emphasis is on reducing the tax burden of all industries.
With regard to the specific contents of the camp reform plan for the four major industries, the tax rates of the four major industries have basically reached an understanding of * * *. The financial and insurance industry may change from 5% business tax to 6% value-added tax, the real estate and construction industry may change from 5% and 3% business tax to 1 1% value-added tax, and the hotel, catering and other life services may change from 5% business tax to 6% value-added tax.
The camp reform plan will include the deduction of newly formed real estate and encourage it. If it is big, it may not be necessary to pay VAT for a year or two.
The new real estate deduction has been made clear, but it is not clear whether this deduction is current deduction or installment deduction. If it is deducted by installments, how long is the deduction period? These are issues that have been frequently discussed by decision-making departments and the industry before.
The tax reduction of camp reform is mainly reflected in the increase of deduction after real estate is included in the deduction chain. To take into account the role of tax reduction as a measure to stabilize growth and financial affordability, real estate can be deducted by stages within a certain period of time, such as 5 years or 10 years. Deduction by installments has relatively little influence on decision-making, but it can greatly enhance financial endurance.
Due to tight time and heavy tasks, four major industry reform plans will be introduced soon. The last four industries involved nearly 6.5438+million taxpayers, nearly twice the total number of taxpayers in the last pilot, and the business tax involved exceeded 654.38+0 trillion yuan. The business management, labor management, material management, equipment management, financial management, management and tax management will be adjusted accordingly, so the preparatory work in the early stage is difficult.
Recently, the finance and taxation departments issued relevant documents, requiring the national tax and local tax departments of all provinces to organize in a unified way, immediately hand over the files of taxpayers who increase business tax, and make other preparations to ensure that the tax system conversion on May 1 day can be realized as scheduled. The battle for the end of the camp reform has started.